Saving of repealed sales tax law controls revision for pre-commencement periods; later Act cannot override limitation without clear intent.

Where a pre-commencement sales tax period is governed by a repealed enactment, assessment and connected revisional proceedings continue under the repealed law unless the later Act clearly indicates otherwise. Section 9(3) of the Central Sales Tax Act applies the relevant State sales tax law to assessment, collection and enforcement, including revision, and the saving provision in section 52 of the Madhya Pradesh General Sales Tax Act, 1958 preserved liabilities and proceedings under the earlier law. Accordingly, for the relevant period the revisional power remained under section 12(1) of the Madhya Bharat Sales Tax Act, Samvat 2007, and revision under section 39(2) of the 1958 Act was incompetent and time-barred.

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Issues: Whether, for an assessment relating to a period when the repealed Madhya Bharat Sales Tax Act, Samvat 2007 was in force, the Commissioner could revise the assessment under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958, or whether the revisional power remained governed by section 12(1) of the repealed Act.

Analysis: Section 9(3) of the Central Sales Tax Act, 1956 applies the State sales tax law to assessment, collection and enforcement of Central sales tax, including revisions. Where a sales tax enactment is repealed and replaced, the general rule is that accrued rights and liabilities, and proceedings taken to enforce them, continue under the repealed law unless the new statute shows a contrary intention. The repeal provision in section 52(1) of the Madhya Pradesh General Sales Tax Act, 1958 preserved the previous operation of the repealed Acts and the liabilities incurred thereunder. Section 52(1-a), inserted retrospectively, made it explicit that a dealer who had not been assessed for a pre-commencement period must be assessed in accordance with the repealed Acts as if the new Act had not been passed, save for the extended time limit for assessment. On that construction, the assessment and all connected remedial proceedings for the relevant period had to be governed by the Madhya Bharat Act, including its limitation for suo motu revision.

Conclusion: The revisional power was not exercisable under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958; it was governed by section 12(1) of the Madhya Bharat Sales Tax Act, Samvat 2007, and the revision was time-barred. The answer was therefore in favour of the assessee.

Final Conclusion: The reference was answered against the revenue position and the assessment revision made under the new Act was held incompetent for the relevant pre-repeal period.

Ratio Decidendi: When a repealed sales tax law is saved by the later Act, assessment and revisional proceedings for a period governed by the repealed law must proceed under that law, including its limitation for revision, unless the new Act clearly provides otherwise.

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